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Ecological Taxes
Czerny, Zdeněk ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
Bachelor thesis "Ecological Taxes" is concerned with questions of a relation between economy and the environment and their mutual interaction. This thesis is diveded into two basic parts. The first part is about the theory of ecological taxes and the second part is an analysis of ecological taxes in selected tax systems. Conclusion of the thesis is dedicated to questions of international cooperation to reducing GHG.
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Measures and policies to combat tax frauds
Hudáková, Zuzana ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
The final thesis deals with tax evasions, fights and policy against the tax evasions in European Union. The aim of my work is provide a clearer imagine, what kinds of provisions the European Union uses to combat tax frauds. At this thesis are used sources of directions and measures, which were suggested and accepted in years 2006 -- 2010. In theoretical part is described what the word "tax evasions" means, what types of tax evasions we recognize and the different means of their measuring. Another section is devoted to estimations of tax evasions, mainly on field of VAT with attention to carousel frauds in particular countries. At last part is characterized measures of European Union in combating VAT frauds in two forms: modifying VAT system and administrative cooperation between Member States.
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Tax competition
Popule, Patrik ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
The thesis puts mind to issue of tax competition within the European Union. The competition of tax systems became an up-to-date subject particularly in context of extension of the union in the year 2004. A potential instrument, whereby it is possible to restrict the tax competition, is tax harmonisation. The problem of advisability of the tax competition is very doubtful, seeing that world-wide economists and politicians disagree about this matter. Primary objective of the thesis is to assess whether concept of the competition of tax systems is preferable to the harmonisation for the EU. I will try to appoint whether the competition of tax systems prevails in the EU or not. In conclusion, I will focus on estimation of some macroeconomic effects of the tax competition. I will take into consideration only corporate tax in the thesis, forasmuch as capital is distinguished by considerable mobile ability and it is the most suitable element to illustrate effects of the tax competition.
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Indicators for measuring the influence of taxes
Nurmatova, Madina ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
This bachelor degree thesis examines indicators for measuring the influence of taxes. The various indicators are described and explained including the method of their calculation. The second part contains a comparison of various indicators between countries. In the last part is shown the detailed history of the indicators in the Czech Republic.
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